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Precedents
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Q&As
Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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19th May
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
Practice notes
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May

Most recent General principles content

Practice notes
Recognition of overseas divorce or dissolution of civil partnership11pm (GMT) on 31 December 2020 marked the end of the Brexit...
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10th Sep
Practice notes
Glossary of UK trust and taxation law terms for international clientsAAdministrationThe process starting on the date of the deceased's death and...
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6th Sep
Practice notes
Private client and private international law—summary of main principlesWhat is private international law?The branch of English law known as private...
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16th Aug
Practice notes
Coronavirus (COVID-19)—International private clientThis Practice Note addresses some of the key issues for international private client practice...
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16th Aug
Practice notes
Situs of assets for CGT (and private client)When advising an individual on cross-border issues or offshore tax planning, it is important to establish...
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16th Aug
Practice notes
Source of income (and private client)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...
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16th Aug
Practice notes
Introductory guide to residence and domicile for UK tax purposesThe concepts of residence and domicile are used to establish the extent of an...
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16th Aug
Practice notes
Residence after 5 April 2013The concepts of residence and domicile (including deemed domicile) are used to establish the extent of an individual's...
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16th Aug
Practice notes
Overseas entity classification—trusts, usufructs and foundationsThere is a wide range of structures that can be used to hold wealth; many use vehicles...
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15th Aug
Practice notes
DomicileThe concepts of domicile and residence are used to establish the extent of an individual’s liability to UK taxation. Specifically, domicile...
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15th Aug
Practice notes
Situs of assets for succession and IHTWhen you advise an individual on cross-border issues or offshore tax planning, it is important to establish the...
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15th Aug
Practice notes
UK tax implications of overseas entity classification and distributions from overseas entitiesAn overseas entity may be characterised for UK tax...
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Produced in partnership with Michael McGowan 15th Aug
Practice notes
Entity classification case law and HMRC's interpretationIt is necessary to characterise overseas entities for UK tax purposes, as this will determine...
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Produced in partnership with Michael McGowan 15th Aug
Practice notes
Recognition of overseas marriage or civil partnershipIn contrast to the recognition of overseas divorce or dissolution of civil partnership, the...
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15th Aug
Practice notes
Execution of deeds—jurisdictional guideThis guide sets out the requirements for executing deeds in various international jurisdictions. The table...
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Produced in partnership with Diego Krischcautzky of Marval, O’Farrell & Mairal 30th Jul

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